The tariff classification of grab bars from China

NY M83060 May 4, 2006 CLA-2-83:RR:NC:N1:121 M83060 CATEGORY: Classification TARIFF NO.: 8302.41.6080; 9817.00.96 Joseph L. Phang IJS Global Inc. 151-04 132nd Ave. Jamaica, New York 11434 RE: The tariff classification of grab bars from China Dear Mr. Phang: In your letter dated April 27, 2006, you requested a tariff classification ruling on behalf of your client, American Specialties Inc. The sample you submitted, which is being returned to you, is a stainless steel grab bar. It is designed to be mounted to a lavatory wall and will be used by the handicapped to safely maneuver and support themselves within a bathroom stall. It is approximately 35 inches long, with a curvature at both ends. Each end of the grab bar contains a cap to conceal the screw attachment points. You state in your letter that the importer believes the grab bar should be classified as sanitary ware at 7324.90.0000, HTSUS. We disagree, however, because the grab bar is more specifically described in heading 8302 as a mounting or fitting and, therefore, is a part of general use. The applicable subheading for the grab bars will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem. Regarding HTS 9817.00.96: The safety supports are similar to those in Headquarters Ruling Letter 557458, dated October 28, 1993. On that basis a secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at 646-733-3024. If you have any questions regarding the classification in 9817.00.96 of this item, contact National Import Specialist Jim Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division